Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC examined a challenge to a SCN and order u/s 74 of the CGST Act concerning GST liability on assignment of leasehold rights over industrial land originally allotted by a state industrial corporation. Relying on its earlier precedents, HC held that assignment/sale/transfer of leasehold rights in such plots constitutes transfer of benefits arising from immovable property, not a "supply" of services u/s 7(1)(a), nor covered by Schedule II or III so as to attract GST u/s 9. Consequently, the impugned order dated 15.09.2025 was quashed and the petition allowed.
HC examined a challenge to a SCN and order u/s 74 of the CGST Act concerning GST liability on assignment of leasehold rights over industrial land originally allotted by a state industrial corporation. Relying on its earlier precedents, HC held that assignment/sale/transfer of leasehold rights in such plots constitutes transfer of benefits arising from immovable property, not a "supply" of services u/s 7(1)(a), nor covered by Schedule II or III so as to attract GST u/s 9. Consequently, the impugned order dated 15.09.2025 was quashed and the petition allowed.
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